The corporate tax component of our Index measures the impact of each state’s principal tax on business activities and accounts for 19.0 percent of each state’s total score.

Unlike other studies that look at overall tax burdens, the Index focuses on the structure of each state’s tax system. Our corporate tax component, for example, scores states not just on rates and brackets, but on how well they handle net operating losses, whether the state levies an economically harmful gross receipts-style tax, and whether a state indexes its brackets to inflation, among other things.

Click the map below to launch an interactive version of our corporate tax rankings, including a detailed landing page showing how your state compares.

The table below shows detailed corporate tax scores and rankings for each state from 2015 to 2018, as well as component rank and score changes since last year. To learn more about how we determined these rankings, read our full methodology here.

Corporate Tax Component of the State Business Tax Climate Index (2015–2018)

2015 Rank

2015 Score

2016 Rank

2016 Score

2017 Rank

2017 Score

2018 Rank

2018 Score

Change from 2017 to 2018

Rank

Score

Note: A rank of 1 is best, 50 is worst. All scores are for fiscal years. DC’s score and rank do not affect other states.

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